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Public consultation on mandatory domestic B2B e-Invoicing

  • The German Ministry of Finance has opened a public consultation on a draft proposal to amend article 14 of the German VAT Law UstG 1994.
  • The proposal was sent to industry associations for feedback between April 17th and May 8th, 2023.
  • This is a preliminary step towards implementing state-wide e-invoicing for B2B domestic transactions in Germany, with an expected start date of January 1st, 2025.
  • The proposed regulation is in line with VIDA and the European e-invoicing standard outlined in the European VAT in Digital Age package.

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